For Wildlife Management

Guidelines

For

Qualifying Land

For Wildlife Management

Titus County Appraisal District

P. O. Box 528

2404 West Ferguson Road

Mt. Pleasant, Texas 75456-0528

903 572-7939

Table Of Contents

I. Introduction

II. Wildlife Management Defined

III. Eligibility Requirements

(A) Eligible Property

(B) Ineligible Land

III. Qualification Requirements

(A) Previous Use

(B) Current Use

(D) Historical Use

(E) Qualifying Wildlife Types

(F) Management Activities

Habitat Control

Erosion Control

Predator Management

Providing Supplemental Water

Providing Supplemental Food

Providing Supplemental Shelter

Census Counts

(G) Intensity use

(H) Qualification Limitations

IV. Application for Open Space Productivity Appraisal

(A) Filing Deadline

(B) Late Application

(D) Annual Management Plan Update

V. Chief Appraiser’s Action

(A) Additional Information

(B) Denial of Application

VI. Notification of Changes in Eligibility by Landowner

VII. Change of Use

I. Introduction

In 1995, the Texas Constitution was amended to permit open space land valuation on qualifying land that was used for the management of wildlife.

As is the case for other open space land valuations authorized by Section 23.51 of the Property Tax Code, specific standards must be met in order to qualify for the special valuation.

This set of guidelines will outline the requirement for receiving the special valuation on properties where the primary use is for the management of wildlife.

II. Wildlife Management Defined

Tax Code Section 23.51(1) defines qualified agricultural land as:

Land that is currently and principally devoted to agricultural use to the degree of intensity typical for the area and has been used for agriculture or timber for at least five of the preceding seven years.

Section 23.51(7) defines wildlife management as one of the following:

Actively using land that at the time the wildlife-management began was appraised as qualified open-space land under this subchapter or as qualified timber land under Subchapter E in at least three of the following ways to propagate a sustaining, breeding, migrating, or wintering population of indigenous wild animals for human use, including food, medicine, or recreation:
Habitat control;
Erosion control;
Predator control;
Providing supplemental supplies of water;
Providing supplemental supplies of food;
Providing shelters; and,
Making census counts to determine population.

Actively using land to protect federally listed endangered species under a federal permit if the land is:
Included in a habitat preserve and is subject to a conservation easement created under Chapter 183. Natural Resources Code; or
Part of a conservation development under a federally approved habitat conservation plan that restricts the use of the land to protect federally listed endangered species; or,
Actively using land for a conservation or restoration project to provide compensation for natural resource damages pursuant to the Comprehensive Environmental response, Compensation, and Liability Act of 1980.

III. Eligibility Requirements

(A) Eligible Property

Wildlife management use applies only to land.Man-made alterations of, or additions to, the land are appraised as part of the land. These appurtenances to the land—canals, water wells, roads, stock tanks, and other similar reshaping of the soil—are included in the value of the land and are not separately appraised.

A wildlife management plan must be completed on the form prescribed by Texas Parks and Wildlife Department for each tract of land for which the wildlife appraisal is sought. A copy of the wildlife management plan form may be obtained by contacting the Texas Parks and Wildlife Department, 4200 Smith Road, Austin, Texas 78744-3291 or online at The chief appraiser may accept, but not require, a wildlife management plan that is not on the prescribed form. The wildlife management plan shall be provided to the appraisal district office in which the tract of land is located. It should include the ownership information, property description and current use, landowner’s goals and objectives for the land, the specific indigenous wildlife species targeted for management, and the specific management practices and activities to be implemented in support of the specific indigenous wildlife species targeted for management.

Wildlife management appraisal does not apply to:

Improvements. Buildings and structures such as barns, sheds, or other outbuildings must be appraised separately at market value. Fences, however, are appurtenances and are not appraised separately. Land beneath outbuildings and other improvements related to agricultural use qualify for the special appraisal because the owner uses it in the timber producing operation.

Minerals. Oil, gas, or any hard mineral must be appraised separately at market value.

(B) IneligibleLand

Land that is located inside the city limits is ineligible for qualification as open-space land unless the land has been devoted principally to an agriculture use for the preceding five years.

Land that is owned by a nonresident alien, foreign government, corporation, partnership, trust, or other legal entity is ineligible for qualification as open-space or timber land unless the treaty between the United States and a foreign government includes a non-discrimination clause. PTC Sections 23.56 & 23.77 (and notes).

III. Qualification Requirements

To qualify for wildlife management appraisal, landowners must meet each of the following eligibility requirements:

The land must have been appraised as qualified open-space land or timberland in the preceding year,
The land must be currently devoted to a wildlife management use,
Wildlife management must be the primary use of the property,
The land must have been used principally for agriculture or timber production for any five of the preceding seven years,
A population of indigenous wild animals for human use must be propagated,
Management practices must be performed to typical intensity standards of the area,
The property owner must file a valid application form.

Additionally, applicants must be aware that:

Agricultural appraisal applies to the land and not to other property that may be connected with the land.
Land owned by a foreigner is ineligible for agricultural appraisal;
Land inside city limits has more stringent qualification requirements and may be ineligible; and,
A “rollback” tax may be assessed against the property when the property’s use is changed.

(A) Previous Use

In order for land to be considered for wildlife management use valuation, it must have been appraised as qualified open-space land for agricultural or timberland purposes in the preceding year before the wildlife management use started.

Even when land meets all other qualifications for this use, it cannot be considered for the special valuation if this requirement has not been met.

(B) Current Use

Land must be currently used for wildlife management on January 1 to be considered for the special valuation. In the event that wildlife management use is not evident on January 1, the chief appraiser should grant productivity valuation if the owner can show evidence that he intends to put the land into wildlife management use and that wildlife management will be the primary use for the bulk of the calendar year covered by the application.

(C) Primary Use

According to the statute, land must be devoted principally to wildlife management. If the land is used for more than one purpose, the most important or primary use must be wildlife management.

Other uses do not prevent land from qualifying if the primary use is wildlife management; however, only properties that meet the minimum acreage of 13 acres and usage ratio of at least 92% but not more than 94% will be considered eligible for open-space land wildlife valuation.

Properties that are a part of a wildlife management coop or association may have a minimum acreage of 13 acres with a usage ratio of 92%.

For properties that since the previous tax year have been reduced in size and have had a change in ownership, the tract size must meet the minimum size as established by the county in order to qualify for wildlife management use.

If a property does not meet the minimum size, but has threatened or endangered species, deed restrictions, property owners' agreements, conservation easements or other legally binding covenants that obligate the landowner to actively perform wildlife management, the minimum acreage for qualification is set to 9 acres with a usage of 90% but not more than 91%.

Calculation Test

A tract’s minimum wildlife use percentage is determined using a formula prescribed in Texas Administrative Rule 9.2005:

(Total Tract Acres – 1)/Total Tract Acres = Wildlife Use Percentage

Properties for which the wildlife use percentage calculates to be less than the required minimum for stand alone or coop tracts will not qualify for the special valuation.

(D) Historical Use

The five out of seven years’ use requirement is self-explanatory. Use principally for agriculture in any five of these seven years qualifies land for agricultural appraisal.

A property owner can also point to a history of timber production in meeting the five-year test. Land used primarily for either timber or agricultural production during any five of the previous seven years may qualify and as long as agriculture was the principal use in the preceding years, the land qualifies even if that use did not meet the degree of intensity requirement in all or some of those years.

(E) Qualifying Wildlife Types

Qualified wildlife management use is land that is used to propagate a sustaining breeding, migrating or wintering population of indigenous wild animals produced for human use.

An indigenous animal is a native animal that originated in or naturally migrates through the area and is living naturally in the area, as opposed to an exotic animal or one that has been introduced to the area. In this context, an indigenous animal is one that is native to Texas.

A sustaining breeding population is a group in indigenous wild animals that is large enough to live independently over several generations.

A migrating population of indigenous wild animals is a group of animals moving between seasonal ranges. A wintering population of indigenous wild animals is a group of animals living on its winter range.

(F) Management Activities

TCAD has adopted the wildlife management plan requirements from TPWD as the standard by which property owners in the county should perform their wildlife management practices.

Property owners are required to initially complete and submit a Wildlife Management Plan when applying for the special valuation and to annually report the progress of that plan to the district.

State law as identified seven classes of activities related to qualified wildlife management. A land owner must perform at least three of the seven wildlife management activities listed below on the land. An owner may qualify by doing more than three, but may not engage in fewer than three of the activities.

Habitat Control - involves using the land to create or promote an environment that benefits the wildlife on the land.A wild animal’s habitat is its surroundings as a whole, including plants, ground cover, shelter, and other animals on the land.

Activities that contribute to habitat control or management include:

Grazing Management where livestock is rotated to increase food and animal cover or to improve a specific animal’s habitat.

Deferred grazing can last up to two years. Appropriately designed fencing can play an important role in grazing rotation plans.

Prescribed burning where fires are set to improve habitat and plant diversity, or to increase food and cover. Plans should indicate frequency of burnings and the minimum percentage of acreage burned.

Range enhancement where native plants and grasses that provide food for wildlife are established for food or to help control erosion.

Brush managementto maintain, establish, or remove woody plants to encourage the growth of desirable ones for forage, nesting, and protective cover for specific wildlife.

Forest management involving the establishment, maintenance, harvesting, and selective removal of trees or woody species to allow growth of desirable ones for forage, nesting, and protective cover for specific wildlife.

Riparian management and improvement focuses on annually and/or seasonally protecting the vegetation and soils in riparian areas (low areas on either side of stream course). Riparian management and improvements can include providing livestock alternate watering sites, or deferring livestock from access to riparian areas for periods.

Wetland improvements provide seasonal or permanent water for roosting, feeding or nesting for wetland wildlife. This practice involves creating, restoring, or managing shallow wetland, greentree reservoirs, playa lakes and other moist soil sites.

Managing native, exotic and feral species involves controlling the grazing and browsing pressure from native and non-native wildlife, particularly white-tailed deer and exotic ungulates, such as axis deer. This practice is designed to prevent overuse of desirable plant species and improve the habitat and plant diversity for native animals.

To ensure that an owner’s objectives are met and the animals are not exceeding the habitat’s carrying capacity, owners should monitor the harvesting of animals and vegetation use over time. Owners also may control other exotic and feral animals to improve the habitat and reduce the negative effect of native wildlife.

Wildlife restoration simply means 1) restoring and improving a habitat to good condition for targeted species and 2) reintroducing and managing a TPWD-approved native species within a habitat’s carrying capacity as part of a TPWD-approved restoration area.

Erosion Control - Any active practice that attempts to reduce or keep soil erosion to a minimum for wild animals’ benefit is erosion control. Some practices include:

Pond construction is the building of a permanent water pond to prevent, stop or control erosion as approved by NRCS.

Gullyshaping involves reducing erosion rates on severely eroded areas by smoothing to acceptable grades and re-establishing vegetation.

Streamside, pond and wetland re-vegetation means re-vegetating areas along creeks, streams, pond and wetlands to reduce erosion and sedimentation, stabilize streambanks, improve plant diversity and improve the wildlife value of sensitive areas.

Establishing native plants on critical areas is one method of controlling erosion. These plants also can provide food and/or cover for wildlife and restore native habitat.

Dike, levee construction or management is a way to establish and maintain wetlands or slow runoff to control or prevent erosion and to provide habitat for wetland-dependent wildlife. Levee management may include reshaping or repairing damage caused by erosion and re-vegetating levee areas to reduce erosion and sedimentation and stabilize levees.

Water diversion systems also can be installed to protect erodible soils and divert water into wetlands to provide habitat for resident and migratory water birds and wetland-dependent species.

Predator Management – practices intended to manage the population of predators to benefit the target wildlife population. Predator control usually is not necessary unless the number of predators is harmful to the desired wildlife population. Some types of predator management and control are:

Mammal predator control
Fire ant control
Brown-headed cowbird control, and
Grackle or starling control.

Providing Supplemental Water – is providing water in addition to the natural water that exists in all wildlife environments. Wildlife water developments are in addition to those sources already available to livestock and may require protection from livestock. Some examples of recommended practices include:

Marsh or wetland restoration or development to provide supplemental water in the form of shallow wetlands.

Managing well, trough and windmill overflow can provide supplemental water for wildlife and provide habitat for wetland plants. Building devices known as wildlife water guzzlers to collect rainfall and runoff for wildlife in areas where water is limited also help protect wildlife, but these devices must be a part of an overall habitat management program.

Spring development and/or improvements can be designed to protect the immediate area surrounding a spring. Excluding and/or controlling livestock around springs may help to maintain native plants and animal diversity. Other ways to protect areas include moving water through a pipe to a low trough or a shallow wildlife water overflow, making water available to livestock and wildlife while preventing degradation of the spring are from trampling.

Providing Supplemental Food – most wildlife environments have some natural food. An owner supplies supplemental food by providing food or nutrition in addition to that naturally produced on the land. Some ways of providing supplemental foods are:

Food plots
Feeder and mineral supplements, and
Managing tame pasture, old fields and croplands.

Providing Supplemental Shelter – actively creating or maintaining vegetation or artificial structures that provide shelter from the weather, nesting and breeding sites or “escape cover” from enemies. The best shelter for wildlife can be provided by a well-managed habitat. Some practices listed below provide types of shelter that may be unavailable in the habitat:

Installing nest boxes and bat boxes;
Brush piles and slash retention;
Managing hay meadow, pasture or cropland;
Half-cutting trees and shrubs;
Establishing woody plants and shrubs; and,
Developing natural cavities and snags.

Census Counts – periodic surveys and inventories to determine the number, composition or other relevant information about a wildlife population to measure if the current wildlife management practices are serving the targeted species.

Such surveys help evaluate management plan goals and practices. Specifically, this activity estimates species numbers, annual population trends, density or age structure.

Techniques include:

Spotlight countsat night along a predetermined route using aspotlights, with a minimum of three counts conducted annually.

Aerial counts using a fixed-wing aircraft or helicopter to count animals performed by a trained individual.

Daylight wildlife composition counts are driving counts used to census wildlife in daylight hours. Annual population trends on dove, quail, turkey and deer, as well as sex/age structure on deer, should be determined by sightings along a standardized transect of a minimum of five miles at least three times during a season.

Harvest data collection/record-keeping means tracking the annual production of wildlife. Age, weight and antler development from harvested deer, and the age and sex information from game birds and waterfowl should be obtained annually.

Browse utilization surveys annually examine deer browse plant species for evidence of deer use on each major vegetative site on the property. The surveys should be conducted in a way that can be repeated.

Census and monitoring of non-game wildlife species also can improve management or increase knowledge of the local, regional or state status of the species. These practices can include developing checklists of wildlife diversity on the property and should be a part of a comprehensive wildlife management plan.

(G) Intensity use

Intensity use tests measure whether the land is being managed for wildlife to the extent typical for operations in the county. A previous section described whether a particular use was primarily for wildlife management; however, the land must also be used for an agricultural purpose to the degree of intensity typical in the area. This test is intended to exclude land on which token use occurs in an effort to obtain tax relief.